Consequences of Auditor Experience, Ethics and Organizational Commitment on Internal Audit Quality with Independent Variables as Moderator

Abstract

This study aims to analyze the influence of Influence Experience auditor, Ethics auditor and Organizational Commitment on the Quality of Internal Audit With Variable Moderator on Auditor Independence As the Government working in City Tangerang Inspectorate. All independent variables consisting of the auditor's experience, ethical auditors, and organizational commitment have a positive and significant influence on the dependent variable: the internal audit quality. In addition, the results showed that independent variables did not amplify the effect of each independent variable on the dependent variable but rather strengthened the combined effect of all independent variables on the dependent variable.

Keywords: experience of auditors, auditor ethics, organizational commitment, auditor independence and quality of internal audit

DOI: 10.7176/RJFA/12-23-02

Publication date: December 31^st 2021